CLA-2-97:OT:RR:NC:N4:433
John M. Peterson
Neville Peterson LLP
Counsellors at Law
17 State Street, 19th Floor
New York, NY 10004
RE: The tariff classification of Stanley Cup Player Rings and Trophies.
Dear Mr. Peterson:
In your letter dated October 24, 2012, on behalf of Classic Auctions, Inc., you requested a tariff classification ruling.
The items at issue consist of two Stanley Cup championship rings and two Stanly Cup player trophies awarded to Boston Bruins, Left Winger Wayne Cashman for the 1970 and 1972 Stanley Cup victories. Unlike decades ago, today, the average cost for championship rings ranges from $20,000 to $25,000 per ring. Never the less and without regard to cost, it is the responsibility of each team that wins the National Hockey League (NHL) Stanley Cup championship to factor in the cost of the rings into their budget. The players Stanley Cup Trophies are miniature trophies, and not replicas, given out by the NHL. Depending upon the year won, the miniature cups can stand from 10 to 13 inches tall, and have the name of the team that won the championship, the season won, and the players, managers and other significant organizational names engraved upon the trophy.
Specific details of the rings can be found on the websites of: www.classicauctions.net/default.aspx?tabid=263&auctionid=72&lotid=1
www.classicauctions.net/default.aspx?tabid=263&auctionid=72&lotid=6
Specific details of the trophies can be found on the websites of:
www.classicauctions.net/default.aspx?tabid=263&auctionid=72&lotid=2
www.classicauctions.net/default.aspx?tabid=263&auctionid=72&lotid=7
Cashman played his entire National Hockey League (NHL) career with the Boston Bruins (periods of 1964-65 and 1967-1983), and his jersey number was #12. Cashman was a hard-grinding left winger on the era’s most formidable forward line with superstar centre Phil Esposito and right winger Ken Hodge. Cashman’s role was to get into the corners and battle for loose pucks, feeding them to Esposito and Hodge. Cashman finished with 277 goals and 516 assists in 1027 games, played for Team Canada in the 1972 Summit Series, served as the captain of the Bruins from the 1978 season until 1983, and at the time of his retirement was the final active player who had played in the NHL, in the “Original Six” {Boston Bruins, Chicago Black Hawks, Detroit Red Wings, Montreal Canadiens, New York Rangers and Toronto Maple Leafs} era prior to the 1967 expansion.
Although, he was not known for his scoring and too many was not a gifted player, nor inducted into the Hockey Hall of Fame, he was an adept grinder and the last guy you wanted to fight for a puck in the corners. His best season was in 1974, when he scored 30 goals and 59 assists to finish 4th in the league in points, played in the All-Star game and was named to the NHL Second All-Star team. Cashman was considered by many inside the hockey world and to his admired fans to be one of the greatest fighters in the history of the NHL.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), heading 9705 “Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest,” in pertinent part, provide the following: These articles are very often of little intrinsic value but derive their interest from their rarity, their grouping or their presentation. The heading includes at: (B) Collections and collectors’ pieces of historical, ethnographic, paleontological or archaeological interest, for example: (1) Articles being the material remains of human activity suitable for the study of the activities of earlier generations, such as: mummies, sarcophagi, weapons, objects of worship, articles of apparel, articles which have belonged to famous persons, (2) Articles having a bearing on the study of the activities, manners, customs and characteristics of contemporary primitive peoples, for example, tools, weapons or objects of worship, and (3) Geological specimens for the study of fossils (extinct organisms which have left their remains or imprints in geological strata), whether animal or vegetable.
Further provided, the ENs state that goods produced as a commercial undertaking to commemorate, celebrate, illustrate or depict an event or any other matter, whether or not production is limited in quantity or circulation, do not fall in heading 9705 as collections or collectors’ pieces of historical or numismatic interest unless the goods themselves have subsequently attained that interest by reason of their age or rarity.
Consistent with Headquarters Rulings, HQ 962234 dated July 17, 2000 and HQ H021886 dated August 6, 2008, for goods to be classified under heading 9705, specifically, as collectors’ pieces of historical interest, there must be a connection established between the articles in question and history itself. In other words there must be a nexus between the item/s of memorabilia to specific historical events and/or to famous people. Factors, not all inclusive, to be used in a determination for classification under heading 9705 are: whether the items belonged to famous people; whether these individuals are not only famous, but the items are historically significant; whether the items indicate a markedly increased value because of their historical significance; whether the items were not just owned by famous people (directly in possession or subsequently held by another), but were very closely associated with them; and whether authentic items of famous people are useful in remembrance of past icons.
With the understanding that goods produced by means of a commercial undertaking are precluded from being classified in heading 9705, HTSUS, we must ascertain whether the rings are authentic issuances handed-out by the Bruins in 1970 and 1972, and whether the miniature Stanley Cup trophies were presented by the NHL to the championship team and its organization. Replicas, duplicates, copies and variations (i.e., ladies rings) of the Stanley Cup championship rings and/or trophies are not eligible for duty-free treatment under heading 9705, HTSUS. This includes officially licensed NHL product sold to fans or enthusiasts at sporting arenas, sporting stores or the like, imitating recognized symbols (icons) of historical events of the game.
Information provided on the website of Classic Auctions indicates that Cashman may have had a personal collection of Balfour rings. Balfour® is a Registered Trademark of Commemorative Brands, Inc. Balfour has a long history of celebrating milestone events with custom designed class rings, graduation announcements, letterman jackets, yearbooks and other commemorating items. Balfour has come to be known as the “Choice of Champions,” because of their excellent quality and design services. To list a few, they have produced Super Bowl rings for the San Francisco 49ers and Dallas Cowboys, World Series champions New York Yankees, and Stanley Cup champions New York Rangers, as well as countless high school state and collegiate champions across the country.
Upon authentication that the 1970 and 1972 Stanley Cup championship rings and 1970 and 1972 miniature trophies were indeed presented to Cashman by the Bruins and NHL respectively, for victorious play, we are of the opinion that these items are symbols (icons) of recognized historic events in the world of hockey. When authenticated, these items are eligible for duty-free treatment in heading 9705, HTSUS. To reiterate replicas, duplicates, copies and variations of these items are not eligible for duty-free treatment in heading 9705, HTSUS.
The applicable subheading upon authentication of the 1970 and 1972 Stanley Cup championship rings and 1970 and 1972 miniature trophies, will be 9705.00.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest: Archaeological, historical, or ethnographic pieces.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division